EN
Basing on the results of empirical studies the author determined the profitability threshold of agro-tourist services rendered in Poland. In the case of lodging services the total costs are covered when an agro-tourist facility manages to sell over-night accommodation to 86 visitors. In the case of food catering services the costs are covered when an agro-tourist facility manages to sell 54 units of daily meals. Incomes amounting to PLN 3,066 allow an agro-tourist facility to cover all the costs of rendering tourist services.